LEVELUP-CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LEVELUP-CONSULTING
Largest movements
- Current investments -€50,148
down €50,148 (-89.3%), from €56,185 to €6,037
- Cash +€20,733
up €20,733 (+11.8%), from €176,250 to €196,983
mainly Other debts (+€168,730) and Net result for the year (+€88,147)
- Receivables within one year -€15,492
down €15,492 (-28.9%), from €53,549 to €38,057
of which Other amounts receivable: -€8,845
- Tangible fixed assets -€10,015
down €10,015 (-62.4%), from €16,046 to €6,031
of which Furniture and vehicles: -€9,820
- Reserves -€233,323
down €233,323 (-100.0%), from €233,323 to €0
- Other debts +€168,730
up €168,730 (+337.5%), from €50,000 to €218,730
- Tax, wage and social debts +€8,489
up €8,489 (+103.7%), from €8,183 to €16,672
- Financial income +€15,998
up €15,998 (+1623.7%), from €985 to €16,983
- Gross operating margin +€7,590
up €7,590 (+8.2%), from €92,400 to €99,990
- Taxes +€5,982
up €5,982 (+32.9%), from €18,195 to €24,177
- Financial charges +€1,876
up €1,876 (+301.0%), from €623 to €2,499
- Depreciation -€1,690
down €1,690 (-47.4%), from €3,562 to €1,872
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,030 | €247,272 | -€54,758 | -18.1% |
| Fixed assets | 21/28 | €16,046 | €6,031 | -€10,015 | -62.4% |
| Tangible fixed assets | 22/27 | €16,046 | €6,031 | -€10,015 | -62.4% |
| Plant, machinery and equipment | 23 | €1,908 | €1,713 | -€195 | -10.2% |
| Furniture and vehicles | 24 | €14,138 | €4,318 | -€9,820 | -69.5% |
| Current assets | 29/58 | €285,984 | €241,241 | -€44,743 | -15.6% |
| Amounts receivable within one year | 40/41 | €53,549 | €38,057 | -€15,492 | -28.9% |
| Trade receivables | 40 | €44,705 | €38,057 | -€6,648 | -14.9% |
| Other amounts receivable | 41 | €8,845 | €0 | -€8,845 | -100.0% |
| Current investments | 50/53 | €56,185 | €6,037 | -€50,148 | -89.3% |
| Cash at bank and in hand | 54/58 | €176,250 | €196,983 | +€20,733 | +11.8% |
| Deferred charges and accrued income | 490/1 | €0 | €164 | +€164 | |
| Total equity and liabilities | 10/49 | €302,030 | €247,272 | -€54,758 | -18.1% |
| Equity | 10/15 | €237,523 | €4,200 | -€233,323 | -98.2% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Reserves | 13 | €233,323 | €0 | -€233,323 | -100.0% |
| Distributable reserves | 133 | €233,323 | €0 | -€233,323 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,507 | €243,072 | +€178,565 | +276.8% |
| Amounts payable within one year | 42/48 | €60,565 | €238,531 | +€177,965 | +293.8% |
| Trade debts | 44 | €2,382 | €3,129 | +€747 | +31.3% |
| Suppliers | 440/4 | €2,382 | €3,129 | +€747 | +31.3% |
| Taxes, remuneration and social security | 45 | €8,183 | €16,672 | +€8,489 | +103.7% |
| Taxes | 450/3 | €8,183 | €16,672 | +€8,489 | +103.7% |
| Other amounts payable | 47/48 | €50,000 | €218,730 | +€168,730 | +337.5% |
| Accrued charges and deferred income | 492/3 | €3,941 | €4,541 | +€600 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,562 | €1,872 | -€1,690 | -47.4% |
| Other operating charges | 640/8 | €632 | €279 | -€353 | -55.9% |
| Gross operating margin | 9900 | €92,400 | €99,990 | +€7,590 | +8.2% |
| Operating profit (loss) | 9901 | €88,207 | €97,839 | +€9,632 | +10.9% |
| Financial income | 75/76B | €985 | €16,983 | +€15,998 | +1623.7% |
| Recurring financial income | 75 | €985 | €16,983 | +€15,998 | +1623.7% |
| Financial charges | 65/66B | €623 | €2,499 | +€1,876 | +301.0% |
| Recurring financial charges | 65 | €623 | €2,499 | +€1,876 | +301.0% |
| Profit (loss) for the period before taxes | 9903 | €88,569 | €112,324 | +€23,755 | +26.8% |
| Income taxes | 67/77 | €18,195 | €24,177 | +€5,982 | +32.9% |
| Profit (loss) for the period | 9904 | €70,374 | €88,147 | +€17,773 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,374 | €88,147 | +€17,773 | +25.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.